Report Summary
This report provides members of the Scottish Police Authority's Audit, Risk & Assurance Committee with an overview of the Implementation of Change Projects and Realisation of Change benefits Internal Audit Report.
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Meeting
The publication discussed was referenced in the meeting below
Audit, Risk and Assurance Committee - 6 February 2025
Date : 06 February 2025
Location : online
Report detail
The Internal Audit plan for 2024/25 was approved by the ARAC in February 2024.
Internal audit undertook a review of Implementation of Change Projects and Realisation of Change benefits to provide ARAC with assurance over the design and operating effectiveness of controls.
Background:
Police Scotland have several large-scale change programmes and projects with multi-year supplier contracts.
Change project use the five-case model for developing business cases with benefits profiles and benefits realisation plans.
The Authority is focused on ensuring that change projects are delivered in line with the approved business case cost, benefits and timelines as well as achieving the intended improvement in outcomes.
Internal Audit Findings:
Limited assurance on design of internal controls.
Limited assurance on effectiveness of procedures and controls.
BDO noted areas of improved practice since their last review of change process and have highlighted a number of areas of good practice within the change process. However, there were several areas that require improvement to either control design or effectiveness and a number of instances identified where the controls are not being executed as designed.
High significance findings related to risks that Police Scotland do not have full oversight of all improvement projects being undertaken across the service. In addition, benefits profiles were not fully complete or aligned to the organisational strategy in three of the project reviewed.
Summary of Findings of the Report:
SUMMARY OF FINDINGS/NUMBER OF AGREED ACTIONS
High 2/5
Medium 5/9
Low 1/1
TOTAL 8/15
SPA Considerations:
Whilst the progress identified by BDO, since their previous review of change, are welcomed this report highlight that further improvements are required.
Police Scotland has recognised this and accepted the findings with a number of developments already being progressed that will address the findings.
All recommendations, except for one low significance recommendation (finding 8 – definition of CI and change) have accepted. The majority of recommendations are anticipated to be completed during 2025 with the latest completion date 31 March 2026.
